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Cantor Fitzgerald Income Trust, Inc. – ‘10-K’ for 12/31/23 – ‘EX-31.2’

On:  Thursday, 3/28/24, at 8:57pm ET   ·   As of:  3/29/24   ·   For:  12/31/23   ·   Accession #:  950170-24-38325   ·   File #:  0-56043

Previous ‘10-K’:  ‘10-K/A’ on 7/13/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   27 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/29/24  Cantor Fitzgerald Income Tr, Inc. 10-K       12/31/23   89:17M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   4.77M 
 2: EX-21.1     Subsidiaries List                                   HTML     62K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 5: EX-32       Certification -- §906 - SOA'02                      HTML     34K 
 7: R1          Document and Entity Information                     HTML    108K 
 8: R2          Consolidated Balance Sheets                         HTML    166K 
 9: R3          Consolidated Balance Sheets (Parenthetical)         HTML     72K 
10: R4          Consolidated Statements of Operations               HTML    116K 
11: R5          Consolidated Statements of Comprehensive Income     HTML     63K 
12: R6          Consolidated Statements of Changes in Equity        HTML    101K 
13: R7          Consolidated Statements of Cash Flows               HTML    137K 
14: R8          Organization and Business Purpose                   HTML     61K 
15: R9          Summary of Significant Accounting Policies          HTML    127K 
16: R10         Investment in Real Estate                           HTML    188K 
17: R11         Intangibles                                         HTML    113K 
18: R12         Five Year Minimum Rental Payments                   HTML    106K 
19: R13         Investments in Real Estate-Related Assets           HTML     62K 
20: R14         Investment in Debt Securities, at Fair Value        HTML     56K 
21: R15         Loans Payable                                       HTML    198K 
22: R16         Stockholders' Equity                                HTML    105K 
23: R17         Related Party Transactions                          HTML    246K 
24: R18         Variable Interest Entities                          HTML     30K 
25: R19         Economic Dependency                                 HTML     29K 
26: R20         Commitments and Contingencies                       HTML     52K 
27: R21         Fair Value Measurement                              HTML     42K 
28: R22         Derivative Instruments                              HTML     59K 
29: R23         Subsequent Events                                   HTML     67K 
30: R24         Schedule III - Real Estate and Accumulated          HTML    426K 
                Depreciation                                                     
31: R25         Summary of Significant Accounting Policies          HTML    192K 
                (Policies)                                                       
32: R26         Summary of Significant Accounting Policies          HTML     32K 
                (Tables)                                                         
33: R27         Investment in Real Estate (Tables)                  HTML    189K 
34: R28         Intangibles (Tables)                                HTML    115K 
35: R29         Five Year Minimum Rental Payments (Tables)          HTML    106K 
36: R30         Investments in Real Estate-Related Assets (Tables)  HTML     44K 
37: R31         Investment in Debt Securities, at Fair Value        HTML     55K 
                (Tables)                                                         
38: R32         Loans Payable (Tables)                              HTML    152K 
39: R33         Related Party Transactions (Tables)                 HTML    182K 
40: R34         Commitments and Contingencies (Tables)              HTML     39K 
41: R35         Derivative Instruments (Tables)                     HTML     51K 
42: R36         Subsequent Events (Tables)                          HTML     56K 
43: R37         Organization and Business Purpose - Additional      HTML    186K 
                Information (Detail)                                             
44: R38         Summary of Significant Accounting Policies -        HTML    146K 
                Additional Information (Detail)                                  
45: R39         Summary of Significant Accounting Policies -        HTML     40K 
                Schedule of Estimated Useful Lives of Real Estate                
                Assets by Class (Detail)                                         
46: R40         Investment in Real Estate - Schedule of Investment  HTML     36K 
                in Real Estate, Net - (Detail)                                   
47: R41         Investment in Real Estate - Additional Information  HTML     27K 
                (Detail)                                                         
48: R42         Investment in Real Estate - Schedule of Interest    HTML    151K 
                in Real Properties (Detail)                                      
49: R43         Investment in Real Estate - Schedule of Interest    HTML     35K 
                in Real Properties (Parenthetical) (Detail)                      
50: R44         Intangibles - Additional Information (Detail)       HTML     35K 
51: R45         Intangibles - Components of Gross Carrying Amount   HTML     42K 
                and Accumulated Amortization of Intangible Assets                
                (Detail)                                                         
52: R46         Intangibles - Schedule of Estimated Future          HTML     55K 
                Amortization on Intangible Assets (Detail)                       
53: R47         Intangibles - Components of Gross Carrying Amount   HTML     31K 
                and Accumulated Amortization of Intangible                       
                Liabilities (Detail)                                             
54: R48         Intangibles - Schedule of Estimated Future          HTML     40K 
                Amortization on Intangible Liabilities (Detail)                  
55: R49         Five Year Minimum Rental Payments - Additional      HTML     27K 
                Information (Detail)                                             
56: R50         Five Year Minimum Rental Payments - Schedule of     HTML     86K 
                Estimated Future Minimum Rents (Detail)                          
57: R51         Five Year Minimum Rental Payments - Schedule of     HTML     30K 
                Estimated Future Minimum Rents (Parenthetical)                   
                (Detail)                                                         
58: R52         Investments in Real Estate-Related Assets -         HTML     83K 
                Additional Information (Detail)                                  
59: R53         Investments in Real Estate-Related Assets - Result  HTML     67K 
                of Operation for Investments in Real Estated                     
                Related Assets (Detail)                                          
60: R54         Investment in Debt Securities, at Fair Value -      HTML     36K 
                Additional Information (Details)                                 
61: R55         Investment in Debt Securities, at Fair Value -      HTML     45K 
                Summary of Additional Information for Company's                  
                Investments in Debt Securities (Details)                         
62: R56         Investment in Debt Securities, at Fair Value -      HTML     37K 
                Summary of Interest Income and Unrealized Gain                   
                from Changes in Fair Value Recognized for the                    
                Company's Investments in Debt Securities at Fair                 
                Value (Details)                                                  
63: R57         Loans Payable - Additional Information (Detail)     HTML    291K 
64: R58         Loans Payable - Schedule of Loans Payable (Detail)  HTML     89K 
65: R59         Loans Payable - Schedule of Loans Payable           HTML     37K 
                (Parenthetical) (Detail)                                         
66: R60         Loans Payable - Schedule of Future Principal        HTML     52K 
                Payment Due under Loan Agreements (Detail)                       
67: R61         Stockholders' Equity - Additional Information       HTML    353K 
                (Detail)                                                         
68: R62         Stockholders' Equity - Additional Information       HTML     51K 
                (Detail1)                                                        
69: R63         Related Party Transactions - Additional             HTML    274K 
                Information (Detail)                                             
70: R64         Related Party Transactions - Additional             HTML     73K 
                Information (Detail1)                                            
71: R65         Related Party Transactions - Summary of Fees and    HTML     65K 
                Expenses Incurred and Amounts of Investment                      
                Funding Due (Detail)                                             
72: R66         Related Party Transactions - Summary of Fees and    HTML     43K 
                Expenses Incurred and Amounts of Investment                      
                Funding Due (Parenthetical) (Detail)                             
73: R67         Variable Interest Entities - Additional             HTML     28K 
                Information (Detail)                                             
74: R68         Commitments and Contingencies - Additional          HTML     43K 
                Information (Detail)                                             
75: R69         Commitments and Contingencies - Summary of Base     HTML     42K 
                Cash Rental Payments Due (Detail)                                
76: R70         Fair Value Measurement - Additional Information     HTML     42K 
                (Detail)                                                         
77: R71         Derivative Instruments - Additional Information     HTML     66K 
                (Detail)                                                         
78: R72         Derivative Instruments - Summary of Fair Value of   HTML     32K 
                Derivative Financial Instrument (Detail)                         
79: R73         Derivative Instruments - Summary of Interest Rate   HTML     39K 
                Derivatives (Detail)                                             
80: R74         Subsequent Events - Additional Information          HTML    136K 
                (Detail)                                                         
81: R75         Subsequent Events - Schedule of Distributions       HTML     44K 
                Declared (Detail)                                                
82: R76         Schedule III - Real Estate and Accumulated          HTML    229K 
                Depreciation - Properties (Detail)                               
83: R77         Schedule III - Real Estate and Accumulated          HTML     31K 
                Depreciation - Properties (Parenthetical) (Detail)               
84: R78         Schedule III - Real Estate and Accumulated          HTML     39K 
                Depreciation - Summarizes Activity for Real Estate               
                and Accumulated Depreciation (Detail)                            
86: XML         IDEA XML File -- Filing Summary                      XML    174K 
89: XML         XBRL Instance -- cfit-20231231_htm                   XML   4.56M 
85: EXCEL       IDEA Workbook of Financial Report Info              XLSX    294K 
 6: EX-101.SCH  XBRL Taxonomy Extension Schema With Embedded         XSD   5.70M 
                Linkbases Document -- cfit-20231231                              
87: JSON        XBRL Instance as JSON Data -- MetaLinks              637±  1.02M 
88: ZIP         XBRL Zipped Folder -- 0000950170-24-038325-xbrl      Zip    719K 


‘EX-31.2’   —   Certification — §302 – SOA’02


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-31.2  

Exhibit 31.2

CERTIFICATION

PURSUANT TO SECTION 17 CFR 240.13a-14

PROMULGATED UNDER

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paul M. Pion, certify that:

1.

I have reviewed this Annual Report on Form 10-K of Cantor Fitzgerald Income Trust, Inc. (the “registrant”);

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

March 28, 2024

 

 

/s/ Paul M. Pion

 

Paul M. Pion

Chief Financial Officer

(Principal Financial Officer and Treasurer)

 

[Exhibit 31.2 to CFIT’s 10-K for the Year Ended December 31, 2023]

 



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed as of:3/29/24None on these Dates
Filed on:3/28/24
For Period end:12/31/23
 List all Filings 


27 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/08/24  Cantor Fitzgerald Income Tr, Inc. 424B3                  1:3.2M                                   Donnelley … Solutions/FA
 1/04/24  Cantor Fitzgerald Income Tr, Inc. 8-K:5,7,9  12/28/23   11:230K                                   Donnelley … Solutions/FA
11/14/23  Cantor Fitzgerald Income Tr, Inc. 10-Q        9/30/23   87:19M                                    Donnelley … Solutions/FA
 8/09/23  Cantor Fitzgerald Income Tr, Inc. S-11                   6:3M                                     Donnelley … Solutions/FA
 7/17/23  Cantor Fitzgerald Income Tr, Inc. 424B3                  1:2.6M                                   Donnelley … Solutions/FA
 5/12/23  Cantor Fitzgerald Income Tr, Inc. 10-Q        3/31/23   82:17M                                    Donnelley … Solutions/FA
 7/19/22  Cantor Fitzgerald Income Tr, Inc. 424B3                  1:2.6M                                   Donnelley … Solutions/FA
 7/13/22  Cantor Fitzgerald Income Tr, Inc. POS AM                 4:8.5M                                   Donnelley … Solutions/FA
 5/16/22  Cantor Fitzgerald Income Tr, Inc. 10-Q        3/31/22   82:15M                                    ActiveDisclosure/FA
11/30/21  Cantor Fitzgerald Income Tr, Inc. 8-K:1,7,9  11/23/21   12:565K                                   Donnelley … Solutions/FA
11/15/21  Cantor Fitzgerald Income Tr, Inc. 10-Q        9/30/21   80:15M                                    ActiveDisclosure/FA
 7/29/21  Cantor Fitzgerald Income Tr, Inc. 8-K:1,2,7,9 7/23/21    2:1.5M                                   ActiveDisclosure/FA
 5/17/21  Cantor Fitzgerald Income Tr, Inc. 10-Q        3/31/21   80:30M                                    ActiveDisclosure/FA
 3/25/21  Cantor Fitzgerald Income Tr, Inc. 10-K       12/31/20   74:11M                                    ActiveDisclosure/FA
 8/14/20  Cantor Fitzgerald Income Tr, Inc. 8-K:1,9     8/10/20    5:624K                                   Donnelley … Solutions/FA
 8/12/20  Cantor Fitzgerald Income Tr, Inc. 424B3                  1:2.5M                                   Donnelley … Solutions/FA
 7/31/20  Cantor Fitzgerald Income Tr, Inc. S-11/A                 9:2.8M                                   Donnelley … Solutions/FA
 7/01/19  Cantor Fitzgerald Income Tr, Inc. 8-K:1,5,9   6/26/19    2:41K                                    Donnelley … Solutions/FA
 5/15/19  Cantor Fitzgerald Income Tr, Inc. 10-Q        3/31/19   76:9.8M                                   ActiveDisclosure/FA
 1/28/19  Cantor Fitzgerald Income Tr, Inc. POS AM                 6:10M                                    Donnelley … Solutions/FA
11/13/18  Cantor Fitzgerald Income Tr, Inc. 8-K:1,2,9  11/07/18    2:191K                                   Donnelley … Solutions/FA
 8/13/18  Cantor Fitzgerald Income Tr, Inc. 10-Q        6/30/18   69:7.5M                                   ActiveDisclosure/FA
 8/01/18  Cantor Fitzgerald Income Tr, Inc. 8-K:1,2,9   7/31/18    3:863K                                   Donnelley … Solutions/FA
 7/19/18  Cantor Fitzgerald Income Tr, Inc. 424B3       7/18/18    1:3.3M                                   Donnelley … Solutions/FA
 2/02/18  Cantor Fitzgerald Income Tr, Inc. 8-K:1,2,9   2/01/18    3:825K                                   Donnelley … Solutions/FA
11/30/17  Rodin Income Trust, Inc.          S-11       11/29/17   18:4.3M                                   Donnelley … Solutions/FA
 5/12/17  Cantor Fitzgerald Income Tr, Inc. 10-Q        3/31/17   39:2.4M                                   Donnelley … Solutions/FA
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